-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 Mkc6b+sgKskGyoNbf4Ft8dk1w9TPhCqUxSP9rxFK9VtQk4RvRaNW+ODudvOAacYZ
 Ll9aqXaMeCqWu28r97ME9w==

<SEC-DOCUMENT>0000000000-07-015363.txt : 20070514
<SEC-HEADER>0000000000-07-015363.hdr.sgml : 20070514
<ACCEPTANCE-DATETIME>20070327135612
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-07-015363
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20070327

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			STARRETT L S CO
		CENTRAL INDEX KEY:			0000093676
		STANDARD INDUSTRIAL CLASSIFICATION:	CUTLERY, HANDTOOLS & GENERAL HARDWARE [3420]
		IRS NUMBER:				041866480
		STATE OF INCORPORATION:			MA
		FISCAL YEAR END:			0630

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		121 CRESCENT ST
		CITY:			ATHOL
		STATE:			MA
		ZIP:			01331
		BUSINESS PHONE:		5082493551
PUBLIC REFERENCE ACCESSION NUMBER:		0001193125-06-195818
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.pdf
<TEXT>
<PDF>
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